Article 236:

1. The Department may sell the seized goods of animals and goods likely to corrupt or to leak or affect the safety of other goods or the installations in which the goods are placed.
    

2. By a license from the Director or his representative, seized goods whose value undergo remarkable decrease may be sold. In implementation of this Article, the sale shall be carried out on the basis of a report in which the condition of the commodity and the reasons calling for its sale are recorded with no need to await the issuance of a judgment by the pertinent court provided that the owner of the commodity be notified whenever possible. If this judgment was issued later and called for the return of the commodity to its owners, they shall be paid the price of the sold commodity after deducting any payable duties or taxes thereon.

Article 237:

The Department may sell the following:

1. Goods which were decided for storage in stores or the ground of the customs and its quays after the elapse of three months of the storing. These provisions also apply to the deposits left by the passengers in customs centers.
    

2. The goods stored in the warehouses and grounds of investing bodies after the elapse of specified periods according to the provisions of the laws and regulations of these bodies.
    

3. Goods of the kinds prescribed in paragraph (A) of Article 236 of this Law when they are presented in the customs yard during the safekeeping period and signs of disease or decay or signs indicating that they would affect the safety of the other goods or the installations appear on them provided that this be recorded in a report and that the owners of the goods or their representatives are notified if possible or otherwise by a notice fixed at the pertinent customs house prior to the sale.

Article 238:

The Department shall also sell the following:-

1. Goods, articles and means of transport which have become exclusively its own as a result of judgment or a compromise settlement or a written assignment or by confiscation in accordance with Article 207 of this Law, or have become owned by the Department for any other legal reason.
    

2. Goods which have not been withdrawn from the public and private warehouses within the legal periods and which are to be sold in accordance with Articles 112 and 119 of this Law.
    

3. Goods and articles whose owners have not been known and no one claimed them during the safe keeping period.

Article 239:

The Department shall not bear any responsibility with regard to any loss or damage sustained by the goods which it sells under the provisions of Articles 236, 237, 238 of this Law unless it was proved that the Department made an apparent mistake in carrying out the sale.
 

Article 240:

1. The provisions of sale prescribed in Articles 236,237,238 of this Law shall be applied to that part which may be sold of the prohibited or monopoly goods.
    

2. Under compliance with the provisions of paragraph (B) of Article 248 of this Law, sale operations prescribed in this section shall be carried out by public auction and in accordance with the terms and provisions determined by a decision from the Minister to be published in the Official Gazette.
    

3. The goods, articles and means of transport shall be sold free of customs duties and other fees and taxes with the exclusion of the brokerage and municipality fees which are to be paid by the buyer.

Article 241:

1. Proceeds of the sale shall be distributed according to the following order:-
   
   

   1. costs of the sale operation.

   2. costs incurred by the Department of whatever kind.

   3. customs duties.

   4. other duties and taxes in accordance with their respective date of the issuance of their relative legislations.

   5. cost of storing in the stores and warehouses including packing and unpacking, transfer, porterage and others.

   6. Storing fees.

   7. Transportation fees when necessary.

2. The remaining balance from the proceeds of the sale of importable goods after deducting the amount prescribed in paragraph (A) of this Article shall be deposited in trust with the Department on the day of sale. The related people may demand its drawback within three years from the sale date, otherwise it would become a treasury money.
    

3. As for the prohibited goods or the goods whose importation is prohibited, the remaining balance from the proceeds of their sale shall become a treasury money. With regard to the other goods whether they were from the prohibited or monopoly kinds or those whose importation is permitted and which are sold as a result of a compromise settlement or of a fining decision or a judicial sentence issued on a smuggling crime, the remaining balance shall be distributed in accordance with the provisions of Article 242 of this Law.
    

Article 242:

The amounts of customs fines and the value of the confiscated articles, goods and means of transport shall be passed to the Treasury after discounting the costs, fees and duties. One third of those amounts shall be deducted for paying bonuses which may be distributed by directives made by a decision from the Minister upon the recommendation of the Director, provided that, when distributing those bonuses, the efforts of the officials who secured those customs fines shall be observed.

 

Article 243:

In the cases where no fines or indemnities are imposed or when these fines and indemnities are very small and the Department is rendered unable to reward the informers and seizures, the Minister, contrary to the provisions of Article 242 of this Law, may allow the distribution of the proceeds of the sale of the confiscated goods and means of transport in the manner he deems appropriate and upon the suggestion of the Director and in accordance with the rate stated in the previous Article or pay a sum from the treasury to be determined by the Minister by the approval of the Council of Ministers.
 

Please note that the authentic text for the Customs Law 20/1998 is Arabic language and this is the non-official translation